BIG SINUS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIG SINUS
Largest movements
- Receivables within one year -€2,885
down €2,885 (-87.5%), from €3,296 to €412
of which Trade receivables: -€2,885
- Cash +€2,099
up €2,099 (+309.6%), from €678 to €2,777
mainly Receivables within one year (+€2,885) and Trade debts (+€1,425)
- Stocks and contracts -€678
down €678 (-45.3%), from €1,498 to €820
- Tangible fixed assets +€678
up €678, from €0 to €678
of which Plant, machinery and equipment: +€678
- Deferred charges and accrued income -€394
no longer reported in 2025 (was €394)
- Profit (loss) carried forward -€1,667
down €1,667 (-6.0%), from -€27,723 to -€29,390
- Trade debts +€1,425
up €1,425 (+57.0%), from €2,501 to €3,925
- Tax, wage and social debts -€494
down €494 (-6.8%), from €7,291 to €6,797
- Other debts -€444
down €444 (-5.7%), from €7,738 to €7,294
- Gross operating margin -€8,987
down €8,987, from €8,060 to -€927
- Taxes -€2,981
down €2,981 (-95.1%), from €3,135 to €154
- Financial charges -€1,264
down €1,264 (-87.6%), from €1,443 to €180
- Other operating charges -€203
down €203 (-34.0%), from €597 to €394
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,866 | €4,686 | -€1,180 | -20.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | €678 | +€678 | |
| Tangible fixed assets | 22/27 | €0 | €678 | +€678 | |
| Plant, machinery and equipment | 23 | €0 | €678 | +€678 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €5,866 | €4,008 | -€1,858 | -31.7% |
| Stocks and contracts in progress | 3 | €1,498 | €820 | -€678 | -45.3% |
| Stocks | 30/36 | €1,498 | €820 | -€678 | -45.3% |
| Amounts receivable within one year | 40/41 | €3,296 | €412 | -€2,885 | -87.5% |
| Trade receivables | 40 | €3,296 | €412 | -€2,885 | -87.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €678 | €2,777 | +€2,099 | +309.6% |
| Deferred charges and accrued income | 490/1 | €394 | - | -€394 | |
| Total equity and liabilities | 10/49 | €5,866 | €4,686 | -€1,180 | -20.1% |
| Equity | 10/15 | -€11,663 | -€13,330 | -€1,667 | -14.3% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,723 | -€29,390 | -€1,667 | -6.0% |
| Amounts payable | 17/49 | €17,529 | €18,016 | +€487 | +2.8% |
| Amounts payable within one year | 42/48 | €17,529 | €18,016 | +€487 | +2.8% |
| Trade debts | 44 | €2,501 | €3,925 | +€1,425 | +57.0% |
| Suppliers | 440/4 | €2,501 | €3,925 | +€1,425 | +57.0% |
| Taxes, remuneration and social security | 45 | €7,291 | €6,797 | -€494 | -6.8% |
| Taxes | 450/3 | €7,291 | €6,797 | -€494 | -6.8% |
| Other amounts payable | 47/48 | €7,738 | €7,294 | -€444 | -5.7% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €24 | +€24 | |
| Other operating charges | 640/8 | €597 | €394 | -€203 | -34.0% |
| Gross operating margin | 9900 | €8,060 | -€927 | -€8,987 | |
| Operating profit (loss) | 9901 | €7,463 | -€1,345 | -€8,808 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,443 | €180 | -€1,264 | -87.6% |
| Recurring financial charges | 65 | €1,443 | €180 | -€1,264 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | €6,020 | -€1,513 | -€7,533 | |
| Income taxes | 67/77 | €3,135 | €154 | -€2,981 | -95.1% |
| Profit (loss) for the period | 9904 | €2,885 | -€1,667 | -€4,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,885 | -€1,667 | -€4,552 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.